Civic Intelligence

Fairfield County Foundation

EIN 34-1623983 • 501(c)3 • Lancaster, OH

Profile

Building a legacy through philanthropy and stewardship to strengthen our community. The fairfield county foundation has helped donors create lasting charitable legacies that carry on their names, their values and their priorities. Within the foundation are more than 300 individual charitable funds, each created by donors to address those local causes they are most passionate about. Foundation grants support the arts, children's programs, health and wellness projects, community development, academics and much more. From scholarships for deserving fairfield county youth and equipment to keep people fit and healthy, to improvements to green spaces throughout our county and grants to feed the hungry, the fairfield county foundation touches every member of our community in some way.

162 East Main StLancaster, OH 43130

www.fairfieldcountyfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

37th percentile

0.13x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

79th percentile

1.31x

Higher debt load relative to revenue than 79% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

79th percentile

25%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

72nd percentile

13%

Faster asset growth than 72% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2024

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2022 to 2024

Assets

Up

$76,355,879

Up $6,331,231 (+9.0%) from 2023

Liabilities

Up

$10,065,567

Up $4,254,715 (+73%) from 2023

Net Assets

Up

$66,290,312

Up $2,076,516 (+3.2%) from 2023

Revenue

Up

$7,695,218

Up $915,458 (+14%) from 2023

Expenses

Up

$5,761,940

Up $1,791,428 (+45%) from 2023

Net Income

Down

$1,933,278

Down $875,970 (-31%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2010: $27,758,079Liabilities 2010: $2,879,304Net Assets 2010: $24,878,7752010Assets 2011: $28,212,772Liabilities 2011: $2,972,697Net Assets 2011: $25,240,0752011Assets 2012: $32,393,126Liabilities 2012: $3,358,051Net Assets 2012: $29,035,0752012Assets 2013: $37,397,176Liabilities 2013: $4,221,951Net Assets 2013: $33,175,2252013Assets 2014: $39,548,796Liabilities 2014: $5,353,900Net Assets 2014: $34,194,8962014Assets 2015: $37,431,725Liabilities 2015: $4,570,938Net Assets 2015: $32,860,7872015Assets 2016: $41,974,695Liabilities 2016: $4,693,960Net Assets 2016: $37,280,7352016Assets 2017: $48,027,258Liabilities 2017: $4,768,011Net Assets 2017: $43,259,2472017Assets 2018: $44,903,938Liabilities 2018: $4,432,809Net Assets 2018: $40,471,1292018Assets 2019: $53,046,106Liabilities 2019: $4,563,942Net Assets 2019: $48,482,1642019Assets 2020: $59,703,095Liabilities 2020: $4,334,543Net Assets 2020: $55,368,5522020Assets 2021: $68,377,740Liabilities 2021: $4,956,206Net Assets 2021: $63,421,5342021Assets 2022: $59,708,266Liabilities 2022: $5,069,513Net Assets 2022: $54,638,7532022Assets 2023: $70,024,648Liabilities 2023: $5,810,852Net Assets 2023: $64,213,7962023Assets 2024: $76,355,879Liabilities 2024: $10,065,567Net Assets 2024: $66,290,3122024

Highlighted filing

2024

Assets$76,355,879
Liabilities$10,065,567
Net Assets$66,290,312

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0Expenses 2010: $1,699,5812010Expenses 2011: $1,932,0062011Expenses 2012: $1,888,5422012Revenue 2013: $3,430,002Expenses 2013: $2,166,915Net Income 2013: $1,263,0872013Revenue 2014: $4,149,401Expenses 2014: $2,523,500Net Income 2014: $1,625,9012014Revenue 2015: $3,219,479Expenses 2015: $2,451,957Net Income 2015: $767,5222015Revenue 2016: $5,846,630Expenses 2016: $2,440,945Net Income 2016: $3,405,6852016Revenue 2017: $5,252,645Expenses 2017: $2,622,947Net Income 2017: $2,629,6982017Revenue 2018: $5,147,092Expenses 2018: $3,274,599Net Income 2018: $1,872,4932018Revenue 2019: $7,743,046Expenses 2019: $3,716,013Net Income 2019: $4,027,0332019Revenue 2020: $5,014,257Expenses 2020: $3,024,959Net Income 2020: $1,989,2982020Revenue 2021: $9,193,842Expenses 2021: $3,735,209Net Income 2021: $5,458,6332021Revenue 2022: $5,979,671Expenses 2022: $4,424,946Net Income 2022: $1,554,7252022Revenue 2023: $6,779,760Expenses 2023: $3,970,512Net Income 2023: $2,809,2482023Revenue 2024: $7,695,218Expenses 2024: $5,761,940Net Income 2024: $1,933,2782024

Highlighted filing

2024

Revenue$7,695,218
Expenses$5,761,940
Net Income$1,933,278

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$76.4$10.1$66.3$7.70$5.76$1.93
2023Detailed filing. Detailed filing data is available for this year.$70.0$5.81$64.2$6.78$3.97$2.81
2022Detailed filing. Detailed filing data is available for this year.$59.7$5.07$54.6$5.98$4.42$1.55
2021Detailed filing. Detailed filing data is available for this year.$68.4$4.96$63.4$9.19$3.74$5.46
2020Detailed filing. Detailed filing data is available for this year.$59.7$4.33$55.4$5.01$3.02$1.99
2019Detailed filing. Detailed filing data is available for this year.$53.0$4.56$48.5$7.74$3.72$4.03
2018Detailed filing. Detailed filing data is available for this year.$44.9$4.43$40.5$5.15$3.27$1.87
2017Detailed filing. Detailed filing data is available for this year.$48.0$4.77$43.3$5.25$2.62$2.63
2016Detailed filing. Detailed filing data is available for this year.$42.0$4.69$37.3$5.85$2.44$3.41
2015Detailed filing. Detailed filing data is available for this year.$37.4$4.57$32.9$3.22$2.45$0.77
2014Detailed filing. Detailed filing data is available for this year.$39.5$5.35$34.2$4.15$2.52$1.63
2013Detailed filing. Detailed filing data is available for this year.$37.4$4.22$33.2$3.43$2.17$1.26
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$32.4$3.36$29.0$1.89
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$28.2$2.97$25.2$1.93
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$27.8$2.88$24.9$1.70
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 13, 2025
Return Version
2024v5.0
Gross Receipts
$7,695,218
Mission and Program Overview

Mission

Building a legacy through philanthropy and stewardship to strengthen our community. The fairfield county foundation has helped donors create lasting charitable legacies that carry on their names, their values and their priorities. Within the foundation are more than 300 individual charitable funds, each created by donors to address those local causes they are most passionate about. Foundation grants support the arts, children's programs, health and wellness projects, community development, academics and much more. From scholarships for deserving fairfield county youth and equipment to keep people fit and healthy, to improvements to green spaces throughout our county and grants to feed the hungry, the fairfield county foundation touches every member of our community in some way.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$62,643,783$69,382,835▲ $6,739,052
Savings and Temporary Cash Investments$6,480,044$6,058,901▼ $421,143
Land, Buildings, and Equipment, Net$900,821$912,748▲ $11,927
Accounts Receivable-$1,395-
Total Assets$70,024,648$76,355,879▲ $6,331,231
Liabilities
Other Liabilities$5,792,071$10,029,196▲ $4,237,125
Accounts Payable and Accrued Expenses$18,781$36,371▲ $17,590
Total Liabilities$5,810,852$10,065,567▲ $4,254,715
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$63,336,822$65,395,171▲ $2,058,349
Net Assets With Donor Restrictions$876,974$895,141▲ $18,167
Total Net Assets Fund Balance$64,213,796$66,290,312▲ $2,076,516
Total Liabilities and Net Assets / Fund Balance$70,024,648$76,355,879▲ $6,331,231

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$608,006$369,651$977,657
Equipment$15,207$106,919$122,126
Land$92,510-$92,510
Other Land Buildings$197,025--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$6,513,080$182,526▲ $507,501-$4,513,068
2023$5,839,833$183,472▲ $972,365-$6,513,080
2022$6,606,854$412,372▼ $962,023-$5,839,833
2021$5,827,563$264,556▲ $767,732-$6,606,854
2020$5,887,863$112,873▲ $797,308-$5,827,563
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Amy EymanCEOFT$118,264$118,264

Board Members and Trustees

NameTitle
Eileen CompettiChairman
Mike LieberPast Chairma
Debra SmithVice Chairma
Cheri RussoTrustee
Chris ClaypoolTrustee
Jennifer SitterlyTrustee
Jodie PhayerTrustee
Lewatis McnealTrustee
Lynn BarbozaTrustee
Martin BakerTrustee
Molly BatesTrustee
Rick RickettsTrustee
Ron CollinsTrustee
Edie WaughSecretary
Connor SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,053,048
Program Service Revenue
$814,938
Investment Income
$3,761,077
Other Revenue
$66,155
All Other Contributions
$2,546,807
Change in Net Assets
$1,933,278

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
Yes
Third parties used for noncash contributions
Yes

Noncash Contributions

Contribution TypeContribution CountReported Amount
Securities Publicly Traded2$441,925
Total Noncash Contributions2$441,925

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,695,218
Revenue Not Reported on Form 990
$3,463,742
Total Revenue per Audited Statements
$11,158,960
Total Revenue per Form 990
$7,695,218
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$4,225,235
Other Expenses$1,014,233
Salaries, Compensation, and Employee Benefits$522,472
Total Fundraising Expense$221,055
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$3,490,668--$3,490,668
Grants to Domestic Individuals$734,567--$734,567
Fees for Services Other$701,024--$701,024
Other Salaries and Wages$171,082$72,687$64,817$308,586
Current Officers, Directors, Trustees, and Key Employees$29,566$29,566$59,132$118,264
Pension Plan Contributions$33,508$15,464$14,931$63,903
Advertising--$62,554$62,554
Occupancy-$57,890-$57,890
Fees for Services Management-$50,875-$50,875
Information Technology$4,282$34,263$4,283$42,828
Payroll Taxes$16,631$7,676$7,412$31,719
Depreciation Depletion-$30,137-$30,137
Conferences and Meetings$5,177$4,899$6,546$16,622
Office Expenses$1,008$11,234$1,008$13,250
Fees for Services Accounting-$9,435-$9,435
Insurance-$8,062-$8,062
Travel$1,070$109$372$1,551
Other Expenses$5,290$-12-$-12
Total Functional Expenses$5,193,873$347,012$221,055$5,761,940

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,761,940
Total Expenses per Form 990$5,761,940
Total Expenses per Audited Statements$5,748,723
Expenses Not Reported on Form 990$-13,217
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Fairfield County Agricultural SocieLancaster, OH501c3Community Progress$600,000
GametimeHarrison, OH501c3Youth Development$495,535
Lancaster FestivalLancaster, OH501c3Arts/culture$279,000
Fairhope Hospice Palliative CareLancaster, OH501c3Religion$225,000
The Tree ChurchLancaster, OH-Community Progress$119,000
New Horizons Foundation IncColorado Springs, CO501c3Human Services$101,000
Fairfield County FoundationLancaster, OHGovCommunity Impact Fun$63,800
Decorative Arts Center of OhioLancaster, OH501c3Arts/culture$50,000
Alumni Assoc Amanda Clearcreek HsAmanda, OHGovAnnual Scholarships$41,475
Fairfield Area Humane SocietyLancaster, OH501c3Animal-related$40,110
Baltimore Area Museum CorpBaltimore, OH501c3Field of Interest$37,400
Maywood MissionLancaster, OH501c3Community Progress$35,960
Crisis Relief and RecoveryTyrone, PA501c3Human Services$35,000
Harcum HouseLancaster, OH501c3Fundraising Expense$33,054
Ymca of Lancaster & Fairfield CountLancaster, OH--$33,000
Geneva Hills Group IncLancaster, OH501c3Youth Development$32,000
Heidi-ho CorpRoseville, MI501c3Community Progress$30,613
American Red Cross of Sc OhioLancaster, OH501c3Unrestricted$30,000
Big Brothers Big Sisters of FairfieLancaster, OH501c3Agency Withdraw$30,000
Bottoms Up Diaper DriveLancaster, OH501c3Donor Advised Donati$30,000
Fairfield Heritage AssociationLancaster, OH501c3Endowment Fund$30,000
Fairfield Union Local School DistriLancaster, OH501c3Educational$30,000
Olivedale Senior CenterLancaster, OH501c3Health$30,000
Victory Center-victory Hill ChurchCarroll, OH-Arts, Culture$27,000
Fairfield County Health DepartmentLancaster, OH501c3Health$25,586
ProarteohioWorthington, OH501c3Human Services$25,560
91 Place IncIndianapolis, IN501c3Religious$25,000
Meals on Wheels Fairfield CountyLancaster, OH501c3Educational$25,000
Liberty Union Middle SchoolBaltimore, OH501c3Religion$22,000
Habitat for Himanity of Se OhioLancaster, OH501c6Human Services$21,000
William V Fisher Catholic High SchoLancaster, OH--$20,000
Fairfield WoodworksLancaster, OH501c3Human Services$18,000
Destination Downtown LancasterLancaster, OH501c3Community Progress$17,203
Wagnalls Memorial Preservation FundLighopolis, OH-Health/youth Dev$16,000
Salvation ArmyLancaster, OH501c3Religion$15,535
Coopermill Bronzeworks LtdZanesville, OH501c3Arts, Culture$15,000
Pink Ribbon GoodDayton, OH501c3Educational$15,000
The Wasserstrom CompanyColumbus, OH-Arts/culture$14,600
Fairfield Community Health CenterLancaster, OH501c3Health$14,000
Village of BalitmoreBaltimore, OH-Educational$13,000
Concrete Orkidz FoundationColumbus, OH501c3Afterschool Pgm Supp$12,100
Pickerington Food PantryPickerington, OH501c3Arts/culture$12,000
The Basilica of Saint Mary of the aLancaster, OH501c3Arts/culture$12,000
Maple Street United Methodist ChurcLancaster, OH501c3Human Services$11,284
Lancaster-fairfield Community ActioLancaster, OH501c3Religion$11,000
NATIONWIDE CHILDREN'S HOSP FOUNDATIColumbus, OH501c3Resurface Parking Lo$10,500
The Osuccc-jamesColumbus, OH-Human Services$10,500
All Accessible Sports Complex & PkLancaster, OH501c3Field of Interest$10,000
Als AssociationArlington, VA501c3Field of Interest$10,000
Lancaster-fairfield Co Charity NewsLancaster, OH501c3Fred Van Buren Schol$10,000
Nardone Family TrustWheeling, WV501c3Religion$10,000
The Ohio University FoundationAthens, OH501c3Religion$10,000
First Presbyterian ChurchLancaster, OH501c3Parks/recreation$9,986
Lancaster Fc Chamber of CommerceLancaster, OH501c3Arts/culture$9,500
Lancaster Handbell EnsembleLancaster, OH501c3Donor Advised Donati$9,435
The Buckeye Lake Region Comm FoundBuckeye Lake, OHGovHealth$9,152
Chase Haley Project FundLancaster, OH501c3Community Progress$9,049
Lithopolis UmcLithopolis, OH501c3Human Services$7,611
Fairfield Foster ClosetLancaster, OH501c3Youth Development$7,200
Fairfield Medical CenterLancaster, OHGovHealth$7,200
Saint Bernard SchoolWabash, IN501c3Religion$6,850
Unrestricted Festival FundLancaster, OH-Community Progress$6,742
MenardsLancaster, OH501c3Educational$6,690
St Mary Elementary SchoolLancaster, OHGovCommunity Progress$6,500
JOHN'S TOWINGBaltimore, OH501c4Community Progress$6,200
Girls on the Run of Central OhioColumbus, OH501c3Community Progress$6,000
Lancaster Kiwanis ClubLancaster, OH501c3Unrestricted$6,000
The Weathered Edge LLCRushville, OH-Human Services$5,800
Mount Caramel College of NursingColumbus, OH501c3Health$5,125
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
Andrew EymanDirector SonRepairs/maintenanceNo$1,000
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Managed Assets Under Agency Contract$10,029,196
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
Yes
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Copies of form 990 are provided to board members with paper copies at board meetings or via e-mail.

Form 990, Page 6, Part VI, Line 12C

Annual review of the policy by the board.

Form 990, Page 6, Part VI, Line 15A

Executive director's salary is subject to review by an executive committee of the board.

Form 990, Page 6, Part VI, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request at the foundation's office. Form 990 is provided to the public via the guidestar website as well as the foundation's website.

Filing and Contact Details

Filer

Filer Name
Fairfield County Foundation
EIN
34-1623983
Phone
7406548451
Address
162 EAST MAIN ST, LANCASTER, OH 43130

Signing Officer

Name
Amy Eyman
Title
CEO
Phone
7406548451
Signed
2025-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Amy Eyman
Formed
1989
Legal Domicile
Oh
Voting Board Members
15
Independent Board Members
15
Employees
6

Preparer

Firm
Bhm CPA Group Inc
Address
PO BOX 875, CIRCLEVILLE, OH 43113-0875
Preparer
Ryan C Hixenbaugh CPA
Phone
7404745210
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Building a legacy through philanthropy and stewardship to strengthen our community. The fairfield county foundation has helped donors create lasting charitable legacies that carry on their names, their values and their priorities. Within the foundation are more than 300 individual charitable funds, each created by donors to address those local causes they are most passionate about. Foundation grants support the arts, children's programs, health and wellness projects, community development, academics and much more. From scholarships for deserving fairfield county youth and equipment to keep people fit and healthy, to improvements to green spaces throughout our county and grants to feed the hungry, the fairfield county foundation touches every member of our community in some way.

Form 990, Part IX, Line 11G

Foundation admin fee 371,543 0 0 foundation admin fee 329,481 0 0 total 701,024 0 0

Form 990, Part XI, Line 9

Chg in net assets w/donor restriction -18,167 federal ubit tax -4,950 chg in net assets w/donor restrictions 18,167 total -4,950

Financial Statement Notes

Schedule D, Page 3, Part X

The most significant tax positions of the organization are its assertion that it is exempt from income taxes and its determination of whether any amounts are subject to unrelated business income tax (ubit). The foundation follows the guidance of asc 740, accounting for income taxes, related to uncertainties in income taxes, which prescribes a threshold of more likely than not for recognition and derecognition of tax positions taken or expected to be taken in a tax return. Management is not aware of any uncertain tax positions for the foundation for the years ended december 31, 2024 and 2023. The foundation's informational return is subject to examination by taxing authorities for a period of three years from the date they are filed. The open years for the filed returns are 2021-2023 and the return 2024 to be filed in 2025.

Schedule D, Page 4, Part XI, Line 2D

Chg in net assets w/donor restriction -18,167

Schedule D, Page 4, Part XII, Line 2D

Federal ubit tax 4,950 chg in net assets w/donor restrictions -18,167

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IRS990/ActivityOrMissionDesc0BUILDING A LEGACY THROUGH PHILANTHROPY AND STEWARDSHIP TO STRENGTHEN OUR COMMUNITY. THE FAIRFIELD COUNTY FOUNDATION HAS HELPED DONORS CREATE LASTING CHARITABLE LEGACIES THAT CARRY ON THEIR NAMES, THEIR VALUES AND THEIR PRIORITIES. WITHIN THE FOUNDATION ARE MORE THAN 300 INDIVIDUAL CHARITABLE FUNDS, EACH CREATED BY DONORS TO ADDRESS THOSE LOCAL CAUSES THEY ARE MOST PASSIONATE ABOUT. FOUNDATION GRANTS SUPPORT THE ARTS, CHILDREN'S PROGRAMS, HEALTH AND WELLNESS PROJECTS, COMMUNITY DEVELOPMENT, ACADEMICS AND MUCH MORE. FROM SCHOLARSHIPS FOR DESERVING FAIRFIELD COUNTY YOUTH AND EQUIPMENT TO KEEP PEOPLE FIT AND HEALTHY, TO IMPROVEMENTS TO GREEN SPACES THROUGHOUT OUR COUNTY AND GRANTS TO FEED THE HUNGRY, THE FAIRFIELD COUNTY FOUNDATION TOUCHES EVERY MEMBER OF OUR COMMUNITY IN SOME WAY.
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